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Pension Payment Options
… upon your death. If you are divorced , you may be required by a Domestic Relations Order (DRO) to select a pension … ex-spouse upon your death. If we have a court-ordered DRO on file, the terms of the DRO will supersede any other … under Article 15: You must select a pension payment option by your date of retirement. Once you select an option, you …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsCredit for Previous or Military Service – New Career Plan
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… even if you leave public employment. 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you … vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. … Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Becoming Eligible for …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… able to obtain credit for your previous public employment or military service. It is very important that you claim all … records documenting your previous service may be lost or destroyed with the passage of time. Prior Service Prior … Service You may be able to receive credit for some or all of your military service. To determine your …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceRenewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdfTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdfNew York City Agency Services Update
New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.
https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdfDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfTown of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/brant-town-s9-25-23.pdfTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/coventry-town-s9-25-32.pdfTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/marathon-town-s9-25-21.pdfDiNapoli Announces Staff Appointments
… secretary. David Hasso: As deputy comptroller, Hasso, CPA, CGFM, CGMA, will oversee the bureaus of: State … of the American Institute of Certified Public Accountants (CPA) and the New York State, Louisiana, Connecticut, South Carolina and Mississippi CPA Societies. He is also a member of the Association of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance … audio and video equipment to provide and support mental health services and psychiatric care at a distance. In … To determine if the Office of Mental Health is adequately monitoring the delivery and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit period, we reviewed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Charter School of Educational Excellence – Information Technology (2023M-174)
… Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) … of Educational Excellence School Board of Trustees Board and officials secured student data to help protect it from …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Bergen – Town Supervisor (2024M-30)
… the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely … the Town of Bergen Town Supervisor maintained complete and accurate accounting records provided accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… for $19,433 in transactions related to elevator and heating repairs. Tivoli Towers (Brooklyn) Auditors reviewed …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … obligation financing arrangements, public authorities and certain municipalities have issued debt to finance the … Debt service includes the payment of principal and interest on longterm debt and payments on certain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Archived: Legislative Session 2021–2022
… - Relates to conflicts of interest of municipal officers and employees, codes of ethics and boards of ethics; permits local codes of ethics to … to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. … by Comptroller DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022